How does a three-month-old restaurant land near the top of this list? Credit consummate pros Fabio and Maria Trabocchi, who have pulled off the most impressive debut of the year (and at the Wharf). Foie gras and truffles might be how many people define opulence, but the Trabocchis make the case that it’s the Spanish who best know how to luxe things up. There are garnet slices of Ibérico ham fanned around a candle to help bring out the flavors of its fat (the Trabocchis hired an expert from Spain to teach the staff to slice the prized pig), sweeter-than-lobster langoustines, and creamy paella with an array of briny treasures. Oh, and platinum service and fabulous desserts, too. Very expensive.
Also great: Croquetas with truffle and ham; chestnut soup with crab; lobster with potatoes and eggs; flan; churros; horchata soft-serve.